Who it is designed for
Employees recruited from abroad / qualifying researchers
How the tax treatment works
Up to 30% tax-free reimbursement in 2025–2026; 27% from 2027 for newer cases, subject to transition rules. The exact tax result depends on your income mix, social-security position, deductions and whether every entry condition remains satisfied.
What to check before relying on it
- You must be an employee recruited or transferred from abroad; qualifying scientific researchers and doctors in specialist training have a salary-threshold exception.
- In the 24 months before your first Dutch workday, you generally must have lived more than 150 km from the Dutch border for more than 16 months; official exceptions exist.
- For 2026, the taxable-salary expertise threshold is more than €48,013, or more than €36,497 for qualifying under-30 master’s graduates.
- For 2025 and 2026 the maximum tax-free reimbursement remains 30%. From 2027, newer cases generally move to 27%; employees already using the scheme by 31 December 2023 retain the 30% rate under transition rules.
- From 2026, the 30% facility is capped by the WNT salary ceiling of €262,000; the precise benefit also depends on employer payroll treatment.
Why the full 30% is not always available
At €60,000 annual remuneration, a full €18,000 reimbursement would leave €42,000 taxable. That is below the standard 2026 expertise threshold of more than €48,013. The calculator therefore limits the illustrative reimbursement to €11,986.99, preserving €48,013.01 in the taxable base. A qualifying under-30 master’s graduate or researcher may use a different test.
What to establish before accepting an offer
The income test is only one condition. Check recruitment from abroad, the 150-kilometre rule, the employer’s participation and the effect of earlier Dutch residence. The employer is not required by the calculator to grant the maximum allowance.
These examples explain the tax mechanism. They assume the stated income qualifies and are not payroll quotations. Compare this with other schemes →
Official rules and application details
Use the authority’s guidance to check qualifying income, documentation and deadlines before applying. Read the official Netherlands guidance